The types of security to be provided pursuant to the provisions of the national tax laws are to be as follows:
国税に関する法律の規定により提供される担保の種類は、次に掲げるものとする。
national government bonds and local government bonds;
国債及び地方債
corporate bonds (including debentures issued by a corporation established under a special Act) and other securities that the district director of the tax office, etc. (if the Commissioner of the National Tax Agency or a regional commissioner is to request security pursuant to the provisions of the national tax laws, the Commissioner of the National Tax Agency or the regional commissioner; the same applies hereinafter in this Article and the following Article) finds to be reliable;
land;
土地
buildings, standing trees, and registered vessels, as well as registered airplanes, rotorcraft and motor vehicles, and registered construction machinery, that are insured;
建物、立木及び登記される船舶並びに登録を受けた飛行機、回転翼航空機及び自動車並びに登記を受けた建設機械で、保険に附したもの
railway foundations, factory foundations, mining foundations, tramway foundations, canal foundations, fishery foundations, port transport business foundations, road transport business foundations and tourist facility foundations;
鉄道財団、工場財団、鉱業財団、軌道財団、運河財団、漁業財団、港湾運送事業財団、道路交通事業財団及び観光施設財団
a guarantee by a guarantor whom the district director of the tax office, etc. finds to be reliable; and
税務署長等が確実と認める保証人の保証
cash.
金銭